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Statutory Instruments

2004 No. 3272

INCOME TAX

The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2004

Made

10th December 2004

Laid before the House of Commons

10th December 2004

Coming into force

31st December 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 552A of Income and Corporation Taxes Act 1988( 1 ), make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2004 and shall come into force on 31st December 2004.

Amendment of the Overseas Insurers (Tax Representatives) Regulations 1999

2. —(1)The Overseas Insurers (Tax Representatives) Regulations 1999( 2 ) (“the Regulations”) are amended as follows.

(2) In paragraph 10(f) of the Schedule to the Regulations after “basic” insert “or lower”.

David Varney

Helen Ghosh

Two of the Commissioners of Inland Revenue

10th December 2004

( 1 )

1988 c. 1 . Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36) .

( 2 )

S.I. 1999/881 : there are amendments which are not relevant for present purposes.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2004 (2004/3272)

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the Regulationsreg. 2.(“_prnqYAEN

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